# The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010, Article 2


In Part 3 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: exceptions relating to supplies not made to relevant business person), in paragraph 16 (other services provided to recipient belonging outside EC), for sub-paragraph (2)(f) substitute—
“(f) the provision of access to, or transmission or distribution through—
(i) a natural gas system situated within the territory of a member State or any network connected to such a system, or
(ii) an electricity system, or
(iii) a network through which heat or cooling is supplied,
and the provision of other directly linked services,”.

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Source: https://www.legislation.gov.uk/uksi/2010/3017/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.